# The Individual Savings Account (Amendment) Regulations 2025, Introduction: Introductory text


INCOME TAX
CAPITAL GAINS TAX
Made 23rd June 2025
Laid before the House of Commons 24th June 2025
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make these Regulations in exercise of the powers conferred by section 151(1) of the Taxation of Chargeable Gains Act 1992 and sections 694(3) and (5), 695, 695A, 696, 699(2) and 701 of the Income Tax (Trading and Other Income) Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2025/733/introduction (the official version)
Page: https://openlegislation.uk/individual-savings-account-amendment-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.